- Chile’s tax authority now requires digital intermediation platforms to file annual Sworn Statement Form 1966 on users who say they do not need to register business activities with the SII.
- The report must include the number of monthly transactions and total amounts transacted for the relevant users.
- Filing is due every year by March 1, starting in 2027 for 2026 data.
- Electronic payment providers and payment method administrators are exempt because they already have daily reporting obligations.
- Late, missing, incomplete, or inaccurate filings may trigger penalties under the Chilean Tax Code.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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